Thompson, Inc., which uses a process-cost accounting system, passes completed production from Department A to Department B for further manufacturing. The journal entry to record completed production in Department A requires:

A. a debit to Work-in-Process Inventory and a credit to Finished-Goods Inventory.

B. a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory.

C. a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory: Department A.

D. a debit to Work-in-Process Inventory: Department A and a credit to Work-in-Process Inventory: Department B.

E. a debit to Work-in-Process Inventory: Department B and a credit to Work-in-Process Inventory: Department A.